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All Journal Jurnal Ilmiah Universitas Batanghari Jambi International Journal of Economics Development Research (IJEDR) Enrichment : Journal of Management Journal of Innovative and Creativity
Siregar, Fhikry Ahmad Halomoan
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Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Efforts to Improve Financial Management Capabilities through Digital-Based Literacy and Inclusion for Coffee Shop Entrepreneurs in Medan City Siregar, Fhikry Ahmad Halomoan; Harahap, Baginda; Nurhadi, A'an; Pohan, Adekasna Rosadi; Prasetyo, Imam
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 4 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v4i6.6660

Abstract

The purpose of the study was to determine the effect of financial inclusion and digital-based financial literacy on the financial management capabilities of Coffee Shop Entrepreneurs in Medan City. This research method is quantitative research. The design of this study uses a cross-sectional design method with a sampling technique using purposive sampling. This study uses data analysis with the Partial Least Square approach (Data were collected using questionnaires, literature studies, observations, interviews, Focus Group Discussions. The results of the study show that financial inclusion and digital-based financial literacy have an effect on the financial management capabilities of Coffee Shop Entrepreneurs in Medan City.
Pengaruh Aksesibilitas Laporan Keuangan Dan Pengendalian Internal Terhadap Penerapan Transparansi Pelaporan Keuangan (Studi Kasus Badan Penanggulangan Bencana Daerah Kota Medan) Saragih, Yoga Arnanda; Ningsi, Etty Harya; Siregar, Fhikry Ahmad Halomoan
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.3808

Abstract

Transparansi laporan keuangan merupakan salah satu pilar penting dalam mewujudkan tata kelola pemerintahan yang baik (good governance). Penerapan transparansi tidak hanya ditentukan oleh kualitas laporan keuangan, tetapi juga dipengaruhi oleh aksesibilitas informasi yang diberikan kepada publik serta efektivitas pengendalian internal di instansi pemerintah. Badan Penanggulangan Bencana Daerah (BPBD) Kota Medan sebagai lembaga yang mengelola dana kebencanaan dituntut untuk menyajikan laporan keuangan yang transparan, akuntabel, dan dapat diakses oleh masyarakat. Penelitian ini bertujuan untuk menganalisis pengaruh aksesibilitas laporan keuangan dan pengendalian internal terhadap penerapan transparansi pelaporan keuangan pada BPBD Kota Medan, baik secara parsial maupun simultan. Metode yang digunakan adalah penelitian kuantitatif dengan pendekatan asosiatif. Populasi penelitian adalah seluruh pegawai BPBD Kota Medan sebanyak 100 orang yang terdiri dari 35 pegawai PNS dan 65 pegawai non-PNS. Teknik pengambilan sampel menggunakan total sampling sehingga seluruh populasi dijadikan sampel. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan uji validitas, reliabilitas, uji asumsi klasik, serta regresi linier berganda dengan bantuan program SPSS. Hasil penelitian menunjukkan bahwa aksesibilitas laporan keuangan berpengaruh positif dan signifikan terhadap transparansi pelaporan keuangan. Pengendalian internal juga terbukti berpengaruh positif dan signifikan terhadap transparansi pelaporan keuangan. Secara simultan, kedua variabel tersebut berpengaruh signifikan terhadap transparansi pelaporan keuangan di BPBD Kota Medan. Kesimpulannya, semakin mudah laporan keuangan diakses publik dan semakin kuat sistem pengendalian internal yang diterapkan, maka tingkat transparansi pelaporan keuangan akan semakin meningkat.
The effect of human resource competence and accounting information system implementation on financial performance at PT. Perkebunan Nusantara IV Regional I: Pengaruh Kompetensi Sumber Daya Manusia Dan Penerapan Sistem Informasi Akuntansi Terhadap Kinerja Keuangan Di PT. Perkebunan Nusantara IV Regional I Pratiwi, Deswita; Lubis, Irna Triannur; Siregar, Fhikry Ahmad Halomoan
Enrichment : Journal of Management Vol. 15 No. 4 (2025): October: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v15i4.2325

Abstract

The purpose of this study is to investigate and analyze the impact of human resource development and accounting information system on the financial performance of region I of PT. Nusantara Plantation IV.The research method used in this article is multiple regression analysis. The independent variables in this study are human resources competence and the use of accounting information systems, while the dependent variable is financial performance. The research population in this study consists of all employees in personal personnel. Perkebunan Nusantara IV Regional I, where purposive sampling method was used and 70 respondents were selected. The data type used is primary data. The results of this study prove that Human Resource Competence does not have a significant effect on financial performance because the t-count value is 0.713, with a t-table value of 1.99. Note that the t-count value (0.713) < t-table (1.99) with a probability or sig. of the human resource competency variable is 0.478 > 0.05. The accounting information system has a significant effect on financial performance because the t_count value is 9,963, with a t-table value of 1.99, note that the t-count value (9,963) > t-table (1.99) with a probability or sig. of the accounting information system variable is 0.00 < 0.05. Human Resource Competence and the Implementation of Accounting Information Systems simultaneously have a significant effect on financial performance.
Green Marketing Mix Based on Digitisation: A Strategy for Revitalising Micro, Small, and Medium Enterprises (MSMEs) in Medan City After the 2024 Elections Aan, Aan Nurhadi; Siregar, Fhikry Ahmad Halomoan; Yanti, Tri Auri; Lubis, Irna Triannur
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i6.9281

Abstract

This study aims to analyse the impact of the digitalisation-based Green Marketing Mix on the revitalisation strategy of Micro, Small, and Medium Enterprises (MSMEs) in Medan City after the 2024 elections. The research approach uses a quantitative method with a survey of 120 MSME actors, as well as qualitative depth through semi-structured interviews to obtain in-depth perspectives on the implementation of green digital strategies. The results show that the components of the Green Marketing Mix, including environmentally friendly products, pricing, digital promotion, and digital-based distribution, have a significant effect on MSME revitalisation, particularly in terms of increasing competitiveness, operational efficiency, and consumer engagement. Qualitative analysis reveals that marketing digitalisation enables MSMEs to penetrate broader markets, reduce costs, and strengthen their sustainable business image. These findings emphasise the importance of integrating green strategies and digitalisation as a solution for revitalising MSMEs after major political events, and provide practical implications for the development of government policies and business actors to improve local economic sustainability.
Pengaruh Firm Size, Audit Fee, Audit Tenure, Kompetensi dan Independensi Auditor Terhadap Kualitas Audit pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia 2018-2022 Finnie, Finnie; Simorangkir, Enda Noviyanti; Lavita, Cynthia; Tanadi, Wilsen; Siregar, Fhikry Ahmad Halomoan
Jurnal Ilmiah Universitas Batanghari Jambi Vol 24, No 3 (2024): Oktober
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v24i3.5530

Abstract

This research aims to determine the influence of firm size, audit fees, audit tenure, auditor competency and independence on audit quality in banking companies listed on the Indonesia Stock Exchange for the 2018-2022 period. This research population used a purposive sampling technique to obtain a sample of 150 data from 30 companies, but data transformation and outliers were applied so that the sample size became 120 data. The data analysis applied in this research is classical assumption testing, multiple linear regression analysis, and hypothesis testing. The research results show that simultaneously there is an influence of the variables firm size, audit fee, audit tenure, competence and independence of the auditor on audit quality, but partially the variables of competence and independence of the auditor do not have a significant effect on the quality of audits in banking companies listed on the Indonesia Stock Exchange for the period 2018-2022.
Co-Authors Aan, Aan Nurhadi Baginda Harahap Enda Noviyanti Simorangkir Etty Harya Ningsi Finnie, Finnie Imam Prasetyo Lavita, Cynthia LUBIS, IRNA TRIANNUR Nurhadi, A'an Pohan, Adekasna Rosadi Pratiwi, Deswita Saragih, Yoga Arnanda Tanadi, Wilsen Yanti, Tri Auri